Statement of Ownership (sc 13g)

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

SCHEDULE 13G
(Rule 13d-102)

Information Statement Pursuant to Rules 13d-1 and 13d-2
Under the Securities Exchange Act of 1934
(Amendment No. ) *

TORTOISE POWER & ENERGY INFRASTRUCTURE FUND INC.
(Name of Issuer)

COMMON SHARES
(Title of Class of Securities)

89147X104
(CUSIP Number)

December 31, 2022
(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:

[X] Rule 13d-1(b)

[_] Rule 13d-1(c)

[_] Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

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CUSIP NO. 89147X104 -------------------------------------------------------------------------------- 1. NAME OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON RELATIVE VALUE PARTNERS GROUP, LLC TIN 47-4067697 -------------------------------------------------------------------------------- 2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (a)[_] (b)[_] Not Applicable -------------------------------------------------------------------------------- 3. SEC USE ONLY -------------------------------------------------------------------------------- 4. CITIZENSHIP OR PLACE OF ORGANIZATION DELAWARE -------------------------------------------------------------------------------- NUMBER OF 5. Sole Voting Power: 922,498 SHARES BENEFICIALLY 6. Shared Voting Power: 0 OWNED BY EACH 7. Sole Dispositive Power: 922,498 REPORTING PERSON 8. Shared Dispositive Power: 0 WITH -------------------------------------------------------------------------------- 9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 922,498 -------------------------------------------------------------------------------- 10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES -------------------------------------------------------------------------------- 11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 14.88% -------------------------------------------------------------------------------- 12. TYPE OF REPORTING PERSON IA --------------------------------------------------------------------------------

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CUSIP NO. 89147X104 ITEM 1(A) Name of Issuer: TORTOISE POWER & ENERGY INFRASTRUCTURE FUND INC. ITEM 1(B) Address of Issuer's Principal Executive Offices: 5100 West 115th Place Leawood, KS 66211 USA ITEM 2(A) Name of Person Filing: RELATIVE VALUE PARTNERS GROUP, LLC ITEM 2(B) Address of Principal Business Office or, if none, Residence: 1033 SKOKIE BLVD. SUITE 470, NORTHBROOK, IL 60062 ITEM 2(C) Citizenship: DELAWARE ITEM 2(D) Title of Class of Securities: COMMON SHARES ITEM 2(E) CUSIP Number: 89147X104 ITEM 3. If this statement is filed pursuant to (S)(S)240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a: (a) [_] Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o). (b) [_] Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c). (c) [_] Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c). (d) [ ] Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C 80a-8). (e) [X] An investment adviser in accordance with (S)240.13d-1(b)(1)(ii)(E); (f) [_] An employee benefit plan or endowment fund in accordance with (S)240.13d-1(b)(1)(ii)(F); (g) [_] A parent holding company or control person in accordance with (S) 240.13d-1(b)(1)(ii)(G); (h) [_] A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813); (i) [_] A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3); (j) [_] Group, in accordance with (S)240.13d-1(b)(1)(ii)(J).

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CUSIP NO. 89147X104 ITEM 4 OWNERSHIP ITEM 4(A): Amount Beneficially Owned: 922,498 shares ITEM 4(B): Percent of Class: 14.88% ITEM 4(C): Number of shares as to which such person has: (i) sole power to vote or to direct the vote: 922,498 (ii) shared power to vote or to direct the vote: 0 (iii) sole power to dispose or to direct the disposition of: 922,498 (iv) shared power to dispose or to direct the disposition of: 0 ITEM 5 Ownership of Five Percent or Less of a Class: Not Applicable.

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CUSIP NO. 89147X104 ITEM 6 Ownership of More than Five Percent on Behalf of Another Person: Not Applicable. ITEM 7 Identification and Classification of the Subsidiary which Acquired the Security Being Reported on by the Parent Holding Company: Not Applicable. ITEM 8 Identification and Classification of Members of the Group: Not Applicable. ITEM 9 Notice of Dissolution of Group: Not Applicable. ITEM 10 CERTIFICATION: By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having such purpose or effect.

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CUSIP NO. 89147X104 SIGNATURE After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct. February , 2023 ------------------------------- DATE /s/ MAURY FERTIG ------------------------------- SIGNATURE MAURY FERTIG/MANAGING MEMBER -------------------------------- NAME/TITLE